119 / 130
香港數碼港管理有限公司
年報
2014/15
117
Notes to the Financial Statements
財務報表附註
Page 117
14 Investments in securities
(continued)
(a) Held-to-maturity investments
(continued)
The held-to-maturity investments represent bonds with
maturities ranging from 1 to 54 months (2014: 1 to 60
months) and are denominated in Hong Kong dollars,
United States dollars (“USD”) and Renminbi (“RMB”). The
market values of listed and unlisted but quoted debt
securities classified as held-to-maturity are based upon
the market price of the debt securities quoted over-the-
counter. The maximum exposure to credit risk at the end
of the reporting period is the carrying amount of held-to-
maturity investments.
The Company has not reclassified any financial assets
measured at amortised cost during the year (2014: Nil).
14
證券投資
（續）
(a)
持有至到期日投資
（續）
持有至到期日投資為以港元、美元及人民
幣為單位之債券，其到期日由
1
至
54
個月
不等（
2014
年：
1
至
60
個月）。分類為持
有至到期日之上市和非上市但有報價債務
證券之市值乃按債務證券場外交易之報價
為基礎。於報告期末存在之最大信貸風險
是持有至到期日投資之賬面值。
年內本公司並無將任何按攤銷成本計量之
金融資產重新歸類（
2014
年：無）。
(b) Investments at fair value through profit or loss
(b)
按公允價值計入損益之投資
2015
2014
HK$
HK$
港元
港元
(restated)
（經重列）
Listed fixed interest debt securities:
上市固定利息債務證券：
– in Hong Kong
－香港境內
4,849,603
14,907,752
– outside Hong Kong
－香港境外
290,090,949
264,618,181
Unlisted but quoted fixed interest
非上市但有報價固定利息債務
debt securities
證券
7,400,431
7,511,823
302,340,983
287,037,756
15 Trade and other receivables
15
應收賬款及其他應收款項
2015
2014
HK$
HK$
港元
港元
Trade receivables
Less: Provision for impairment of
receivables (note 15(d))
應收賬款
減：應收賬款減值撥備
（附註
15(d)
）
6,502,766
(1,421,649)
13,063,893
(4,869,891)
Trade receivables — net
Prepayments, deposits and other
receivables
應收賬款－淨額
預付款項、按金和
其他應收款項
5,081,117
12,853,804
8,194,002
19,438,119
17,934,921
27,632,121